https://www.taxtmi.com/caselaws?id=347497 A refund claim under Notification No. 102/2007-Cus. was treated as timely because it was first presented before one Customs Commissionerate, processed further by the department, and later transferred internally to another Commissionerate. The initial office did not reject the claim for lack of jurisdiction; instead, it sought additional documents, so the filing was regarded as having remained within the Customs Department from the original date of presentation. On that basis, the limitation objection was not sustained, the impugned order was set aside, and the matter was remanded to the original authority for fresh consideration of the refund claim with an opportunity to support it. en-us Tue, 25 Jul 2017 00:00:00 +0530 Mon, 30 Apr 2018 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347497 A refund claim under Notification No. 102/2007-Cus. was treated as timely because it was first presented before one Customs Commissionerate, processed further by the department, and later transferred internally to another Commissionerate. The initial office did not reject the claim for lack of jurisdiction; instead, it sought additional documents, so the filing was regarded as having remained within the Customs Department from the original date of presentation. On that basis, the limitation objection was not sustained, the impugned order was set aside, and the matter was remanded to the original authority for fresh consideration of the refund claim with an opportunity to support it. Case-Laws Customs Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347497